INDITRADE BUSINESS CONSULTANTS LIMITED,ERNAKULAM vs. DCIT, CORPORATE CIRCLE 1(1), KOCHI
In the result, the appeal by the assessee is allowed for statistical purposes
ITA 655/COCH/2024[2018-19]Status: DisposedITAT Cochin28 Mar 2025AY 2018-19
Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail
For Appellant: Sri.Aneesh Vishwanthan, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 250Section 69C
condone the delay and decide the appeal on merits.
3. In this appeal, the assessee has raised the following grounds: –
“1. Incorrect addition made under section 69C of the Income tax Act, 1961 ("the Act") in relation to purchases made totalling to Rs. 3,34,87,077. 1.1. On the facts and circumstances of the case, the Commissioner of Income
